European Journal of Business and Innovation Research (EJBIR)

EA Journals

Financial Performance

Analysis of Financial Performance of PDAMs Affected by Environmental Performance and Environmental Accounting With Agency Cost Mediation (Published)

Financial Performance is a benchmark for a company in assessing the success and sustainable companies of each age. At this time, the environment is very influential on the performance of the company’s finances. This study will analyze the financial performance of PDAM Indonesia which is influenced by environmental performance and environmental accounting by mediating agency costs. This study only used a sample of 37 PDAMs that met established criteria with the type of research being used as explanatory research. The research method used is multiple linear regression with data analysis using SPSS software. The test results show that the financial performance of PDAMs is negatively affected directly by environmental performance and is insignificant while environmental accounting in contrast has a positive effect. Meanwhile, environmental performance is mediated by agency costs so that it does not directly affect the positive effect on PDAM’s financial performance as well as environmental accounting. PDAMs that provide high agency costs to the PDAM board of directors increase PDAM financial performance

Keywords: Financial Performance, agency cost, performance and environmental accounting

Financial Performance Analysis in the Influence of Environmental Performance and Environmental Disclosure with Moderating by Organization Culture (Published)

This study aims to analyze financial performance that is influenced by environmental performance and environmental disclosure by moderating by organization culture. The analysis used is descriptive and verification analysis. The sample used is companies listed on the Indonesia Stock Exchange from 2014 to 2017 in the manufacturing sector. The company is a PROPER with gold, green and blue ratings and has a positive ROA value. Samples that met these criteria during the period 2014 – 2017 were 163 samples. The results showed that financial performance was positively influenced by environmental performance by 5.2 and positively environmental disclosure by 3.463. Another thing, organizational culture is not able to increase the effect of environmental performance and environmental disclosure on financial performance and even weaken environmental performance by 70,701. Based on this research, environmental management and disclosure is a positive signal for investors in considering investment decision making so that it can improve the company’s financial performance, while the organization culture is still implemented to maintain the company’s performance in other fields.

Keywords: Environmental Disclosure, Environmental Performance, Financial Performance, and organization culture

Environmental Responsibility Reporting and Financial Performance of Quoted Oil and Gas Companies in Nigeria (Published)

This study examined the relationship between environmental responsibility reporting and financial performance of quoted oil and gas companies in Nigeria. The study used secondary data obtained from the annual reports of 13 oil and gas companies quoted on the floor of the Nigeria Stock Exchange (NSE) for the years 2012- 2017. The study adopted the ordinary least square (OLS) regression method as the basic technique of data analysis. The study found significant positive relationship between financial performance and environmental responsibility reporting in the oil and gas sector of Nigeria. However, the findings of the study indicate that environmental responsibility reporting in Nigeria is still developing and that organizations operating in the oil and gas sector report very little information about the impact of their operations on the environment. This finding is not quite surprising as most multinational oil and gas companies are not quoted on the NSE, as such were not included in the study. The study recommended, amongst others, that the relevant authorities in the country formulate regulatory policies for the oil and gas sector organizations to abide by in order to include more information on environmental responsibility practices in their annual reports.

Keywords: Assets Turnover., Environmental Responsibility Reporting, Financial Performance, Return on Capital Employed

Effect of Sustainability Accounting and Reporting on Financial Performance of Firms in Nigeria Brewery Sector (Published)

This paper evaluates the effect of sustainability accounting on the financial performance of listed manufacturing firms in Nigeria. Firms used for the study were chosen from the Nigerian brewery sector. Data were sourced from the financial statements of three sampled firms. Data were analysed using the ordinary linear regression.  The study reveals that sustainability reporting has   positive and significant effect on financial performance of firms studied. Following the findings, the study recommends that firms in Nigeria should invest reasonable amount of their earnings on sustainability activities while specific accounting templates be articulated by professional accounting regulating bodies to guide firms’ reportage on sustainability activities. The Financial Reporting Council of Nigeria (FRC) and others alike should make sustainability reporting compulsory while adequate sanctions are spelt out and enforced on defaulting organizations to serve as a deterrent

Keywords: Financial Performance, Nigeria, Return on Assets, Return on Equity, sustainability accounting

Factors Affecting ERP Acceptance towards Improved Financial Performance of Saudi Arabia Listed Firms (Published)

The main purpose of this study is to investigate the effects of user training and education and perceived usefulness on the ERP systems acceptance and the contribution of the ERP systems towards the improved financial performance of Saudi firms. The survey is conducted with the ERP users, which are working in the Saudi based companies. The ERP users which are selected for the survey having been using the ERP modules for various tasks including finance and accounting, material management, human resource management, quality management and sales and distribution. The research findings show that training and perceived usefulness both have a positive relation with the acceptance of the ERP systems.

Keywords: ERP, Financial Performance, PLS, Perceived Usefulness


The purpose of this study is to compare the financial performance of state and private sector banks during war and post war scenarios of Sri Lanka. The banking sector is one of the major service sectors in Sri Lanka. Sri Lankan commercial banks can be divided into two major categories such as state and private sector commercial banks. The numbers of studies are done in all over the world to judge and evaluate the financial performance of their banking sector using different statistical methods such as Data Envelopment Analysis (DEA), CAMELS rating system and the Stochastic Frontier Approach (SFA). This study is initiated as a comparative study of financial performance of commercial banks in Sri Lanka using ratio, descriptive and independent samples T-Test analysis with private and state banks during war and post war scenarios in Sri Lanka from the financial year 2007-2012. Ratio and descriptive analysis are widely used for measuring and comparing the financial performance and position of banks. Accordingly descriptive analysis confirmed that, private banks had high financial performance than state banks during war, post war. State banks should focus to increase their financial performance to compete and survive successfully in the current world and also private commercial banks try to achieve their target financial performance for their long survival.



Keywords: During War, Financial Performance, Post War, Ratio, State & Private Sector Banks

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